Slovakia vs Nicaragua
Corporate Tax Comparison
Time of Update: Slovakia: 4/05/2026 / Nicaragua: 4/06/2026
Compare Slovakia and Nicaragua corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Slovakia vs Nicaragua Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Slovakia
Nicaragua
General CIT Rate:
21% standard (2024); 2025 tiers: ≤EUR 100K at 10%, EUR 100K-5M at 21%, >EUR 5M at 24%. Minimum CIT applies.
General CIT Rate:
headline rate of 30%
CIT Return Due Date:
Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.
CIT Return Due Date:
within two months following the fiscal year-end
CIT Payment Due Date:
Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.
CIT Payment Due Date:
due within two months after the end of the fiscal year
CIT Estimated Payment Due Date:
The prepayment to CIT must be paid on a monthly or quarterly basis within the current tax period.
CIT Estimated Payment Due Date:
Monthly advance payments of 1-3% of gross income
Withholding Tax (WHT)
Slovakia
Nicaragua
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/19/35
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Slovakia
Nicaragua
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
General Capital Gain Tax Rate:
15%
Effective Tax Rate (ETR)
Slovakia
Nicaragua
Composite Effective Average Tax Rate:
19.33%
Composite Effective Average Tax Rate:
26.85%
Composite Effective Marginal Tax Rate:
12.52%
Composite Effective Marginal Tax Rate:
12.89%
